If the outgoing auditor refuses to communicate with the successor auditor:
A) this is a breach of the ethical rules.
B) ASIC should be informed so that action can be instigated against the outgoing auditor.
C) the client should withhold payment of the audit fee.
D) all of the above

Question

Quizplus · Accepted Answer

Refusing to communicate with the successor auditor is a breach of ethical rules as outlined in the International Standard on Auditing (ISA) 210. ASIC may be informed as a regulatory body, but withholding payment of the audit fee is not a recommended course of action.

If the Outgoing Auditor Refuses to Communicate with the Successor